Pro Rata Reimbursement for Purchase of Two-Family Dwelling

An advance decision was requested regarding the allowability of certain real estate expenses incident to the purchase of a two-family dwelling. The employee was entitled to pro rata reimbursement of otherwise allowable real estate expenses since the regulations did not contemplate the application of a fixed 50 percent formula in such cases. Otherwise allowable real estate expenses which are based on a flat fee, without regard to purchase price, should, if reasonable, be reimbursed in toto.